Comparing earnings management and creative accounting. A general review

Comparing earnings management and creative accounting. A general review

Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and creative accounting are two different phenomena. A comparativ...

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Bibliographic Details
Main Authors: Diana Bachtijeva, Daiva Tamulevičiené
Format: Article
Language:English
Published: Rada Naukowa SKwP 2022-06-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
earnings management
creative accounting
accounting manipulations
accounting choices
earnings management techniques
creative accounting methods
Online Access:http://ztr.skwp.pl/gicid/01.3001.0015.8812

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http://ztr.skwp.pl/gicid/01.3001.0015.8812

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